For accountants · 4 min read
Overtime in payroll: how to separate double and triple time
Short answer
Calculate by week and by person: overtime hours up to the cap for the year go at double; the following ones, up to 4, at triple. Do not average across weeks.
Step by step
- Get the value of the hour: daily salary divided by the hours of the workday.
- Add up the week's overtime hours.
- Apply the cap for the year.
- Report double and triple hours separately on the payslip.
How to do the math by hand
Take a salary of $400 per day on a day shift. The ordinary hour is worth 400 ÷ 8 = $50. In 2027, with 11 overtime hours in the week, the first 9 are paid at double time (9 × $100 = $900) and the remaining 2 at triple time (2 × $150 = $300). Total: $1,200.
The input you need
A reliable daily record. Without it, payroll is calculated from what the client remembers.
The reform in one minute
The reform has two parts. On March 3, 2026, article 123 of the Constitution was amended to set the 40-hour workweek. On May 1, 2026, the Federal Labor Law was amended, which is where the detail is.
- The maximum working week drops from 48 to 40 hours, two hours per year, between 2027 and 2030.
- Overtime has a weekly cap: it is paid at double time up to the cap and at triple time for up to 4 more hours.
- Each company must electronically record the start and end time of each person's workday.
- Not keeping that record is fined 250 to 5,000 UMA.
- Salary and benefits cannot go down because of the reduction in hours.
What remains pending are the STPS general rules, which will define who the record applies to and what exceptions there will be. They take effect on January 1, 2027.
| Year | Maximum working hours | Double-time overtime | Triple-time overtime |
|---|---|---|---|
| 2026 | 48 h | 9 h | 4 h |
| 2027 | 46 h | 9 h | 4 h |
| 2028 | 44 h | 10 h | 4 h |
| 2029 | 42 h | 11 h | 4 h |
| 2030 | 40 h | 12 h | 4 h |
Decree published in the Official Gazette of the Federation on May 1, 2026, second and fourth transitory provisions, and article 68 of the LFT. Each change applies from January 1.
Common mistakes
- Calculating payroll with the hours the client remembers.
- Averaging overtime across weeks.
- Not warning the client when the record and the payslip do not match.
- Treating the record as a topic for the lawyer only.
- Waiting for the client to ask.
What to do now
- List your clients who have employees.
- Ask each one how they record working time.
- Send them a summary of the reform.
- Review their overtime from the last month against the new caps.
- Recommend an electronic record to them and ask for view access.
Related terms
What is the contribution base salary (SBC). The contribution base salary is the salary used to calculate IMSS contributions and INFONAVIT contributions.
Overtime: what it is. Overtime is the hours worked above the ordinary workday.
What is the payroll CFDI. The payroll CFDI is the payment receipt stamped with the SAT that the company issues for each salary payment.
Frequently asked questions
Which cap do I use?
9 hours in 2026 and 2027, 10 in 2028, 11 in 2029 and 12 in 2030.
Where do I find the official text?
In the Official Gazette of the Federation of May 1, 2026 and in the current version of the Federal Labor Law published by the Chamber of Deputies.
Does this replace the advice of a lawyer?
No. It is general information. For decisions about your company, consult a labor lawyer.
Does the law require a particular system?
No. It asks that the record be electronic and include the start and end time for each person.
What happens when the STPS publishes its rules?
They will specify who the record applies to and its exceptions. It is worth checking them as soon as they appear in the Official Gazette of the Federation.
Legal basis and sources
- Overtime: articles 66 and 68 of the LFT and fourth transitory provision of the decree.
- Decree amending the Federal Labor Law on the reduction of the working week. Official Gazette of the Federation, May 1, 2026.
- Federal Labor Law, current text. Chamber of Deputies.
How we write this content. The Sicheca team writes it from the official text of the law. When something is not yet defined by the authority, we say so. It is general information and does not replace the advice of a lawyer or an accountant.